Akuntansi Anggaran Dalam Pengelolaan Rencana Anggaran Pendapatan dan Belanja Koperasi (RAPBK): Studi Kasus Koperasi CooSAE
DOI:
https://doi.org/10.35870/jemsi.v11i6.5049Keywords:
Budgetary Accounting, Cooperative, Accountability, Digitization, Financial Transparency, Good Cooperative GovernanceAbstract
The Cooperative Revenue and Expenditure Budget Plan (RAPBK) serves as a financial roadmap that reflects the principles of member participation, accountability, and efficiency in cooperative management. This study aims to describe the implementation of budgetary accounting in the preparation of the RAPBK at Koperasi CooSAE, a cooperative engaged in the trade of agricultural products. A qualitative approach with a case study design was employed, with data collected through in-depth interviews, document analysis of the RAPBK, and direct observation of the budgeting process. The findings indicate that the application of budgetary accounting principles at Koperasi CooSAE remains partial. The budgeting process faces challenges such as limited accounting literacy among management and inadequate accounting information systems. This study recommends enhancing the capacity of cooperative human resources and digitalizing the budgeting process as strategic steps to strengthen financial accountability and transparency. These findings contribute to the reinforcement of Good Cooperative Governance principles in cooperative financial management.
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